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2019 (1) TMI 921 - AT - CustomsImposition of penalty - Mis-declaration of imported goods - Smuggling - Whereas the goods were declared as toys, the actual goods were batteries, CFL, ladies inner ware, soap, etc. - appellant have already suffered arrest and served detention for some time under COFEPOSA - Held that:- From the case records, it is seen that M/s. Trichur Traders are the importers and have filed the Bills of Entry. It is on record that discrepancies in the weight and description of the goods in the Bills of Lading and goods actually arrived in the containers is established. He has arranged for the import of the consignment and paid the foreign supplier. It is very difficult to believe that goods for which an order has not been placed and for which payment has not been made would arrive just like that without the active knowledge of the importer. The importer has filed the Bill of Entry under Section 46 of the Customs Act, 1962. The importer has accepted his guilt in the statements given before DRI. As such, the importer cannot hide under the reason that they have simply signed the documents given by the CHA for the purpose of clearance of the cargo. The thrust of appellant argument is that they were not aware of the clandestine/illegal clearance of the goods from the port premises itself without payment of duty. Such an argument would not obviate the fact that they are the importers and as such, they are liable for the discrepancies in the import. Therefore, they have rendered themselves liable to pay penalty. However, penalty cannot be imposed both on the proprietor as well as the firm. The imposition of penalty on Shri C. K. Boban is valid. Penalties imposed on M/s. Trichur Traders are set aside. Penalty on Shri A. R. Ajeesh, working for CHA - Held that:- The incontrovertible evidence has been placed to show the role of Shri A. R. Ajeesh in the modus operandi which was also corroborated by the statements of others and photocopy of container cell permission letter recovered from the premises of CHA. Therefore, the retraction by Shri A. R. Ajeesh does not hold any water - penalties on Shri A. R. Ajeesh are tenable, however, quantum is reduced. Appeal allowed in part.
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